Company registrdtion number: 3414027 Charity registration number: 1064715 Salcare Ltd (A company limited by guarantee) Annual Report and Financial Statements for the Year Ended i l March 2024 CommuIiity Accounting Plus Units l & 2 North West 41 Talbot Street Nottinu NGI 5GL
Salcare Ltd Contents Reference and Adminlstrative Delails Trustees, Report 2to 10 Independent Examine¢s Report Statement of Financial Activities 12to13 Balance Sheet 14 Notes to the Financial Statements 15to24
Salcare Ltd Reference and Administrative Details Trustees Jamie Bird Tony Blockley Slmon Reed Paul Jones Yassine Lamine Abdourdhman Mohamed Jodie Cook Sonia Richardson Senior Management Team Jacqueline Bell, Director of Services Elizabeth Nugent Don Davis Odette Andre Charity Registration Number 1064715 Company Registration Number J414027 Registered OlCe 59 Ray Street Heanor Derbvshire DE75 7GF Independent Examiner John O'Brien. employee of Community Accounting Plus Units l & 2 North West 41 Talbot Street Nottin NGI 5GL Page I
Salcare Ltd Trustees, Report The trustee5, who are director5 for the PUTPOSe5 of company law. present the annual report together with the financial statements of the charitable company lor the year ended 31 March 2024. Trustees and officers The trustees and officers serving during the year and since the year end were as follows.. Tnte¢S.. Kathryn Godfrey (resigned l July 202)) Fiona Pearson (resigned l July 2023) Jamie Bird Tony Blockley Simon Reed Paul Jones Yassine Lamine Abdourahman Mohamed (appointed 16 July 2024) Jodie Cook (appointed 16 July 2024) Sonia Richardson (appointed 16 July 2024) Structure, governance and management Nature ofgoverning documenl The charity is a company limited by guarantee and registered charity. It is operated under the rules of its memorandum and articles of association dated 0410811997 and most recently amended 2510112018. It has no share capital and the liability of each mernber in the event of w inding-up is limited to £ l. Recruilmenl and appointment of Irustees Trustees are recruited via an open recruitment advertl5ing interview proces5, recruitment, interview and selection following Trustee Skills Analysi5. Salcare advert15es vacancies throu local public & voluntary sector networks and our membership. Objectives and activities Objects ond aims To provide the relief of persons resident in the borough of Amber Valley (and the adjoining areas) who are in conditions of need, hardship and distres5. particularly by the provision of furniture, other household iteins: and food and provisions which are calculated to relieve their needs, hardship or distress. Page 2
Salcare Ltd Trustees, Report ObjeLtive5, slrategie5 and activilie5 FAMILY SUPPORT Wrap-around family support services for families experiencing Domestic Abuse, including independent advocacy. family support & therapy for victims in Amber Valley & surrounding areas, including.. Wrdp-around family support services for families experiencing Domestic Abuse Independent advocacy Family support Therapy for victims in Amber Valle), & surrounding areas Specialist DV support for women M'ith children. children & young people. older people, LGB T+ victims and male victims. - Art Therapy Service for children & young people who have experienced Domestic Violence in the home. McKenzie Friend Service providing support lor families lacing Family Court PRACTICAL SUPPORT Practical assistance to fatnilie5, including foo¢ furniture packages, inforniation, and sigv]posting to welfare services. COMMUNITY HUB Provision of a community cafe & shop, offering golxl value, nutritious food, warnith & company, to local families and older people. MISSION Our constitutional purpose is to provide relief to residents Amber Valley (and adjoining areas) who are need due to hardship and distress. particularly by the provision of furniture packages, food and counselling & advice and support. Thanks to our supporters, volunteers, Trustees, slaff teams and fundets & donors. Salcare has grown to support more people than ever during unprecedented need due to the pandemic and its impact. Our Purpose To help create Safer & stronger communitie5 where people h0 are tnoving away from hardship or abuse, feel empowered to build a new future. We do this through the provision of practical & emotional 5UPPOrt for the whole family. Our Impacl As part of our commitment to putting the people we serve front and centre of our work we are doing more to measure our impact on their lives: including developing our procedures to measure what we do, how much we do and how well we do it. We do this by.. gathering timely feedback on the quality of our work and the outcomes our clients see as a result. safely gathering & sharing our clients, stories. '1th their permission, to improve the services they get from us, and other agencies, as well as part of our campaidiing M"ork.
Salcare Ltd Trustees, Report Charity Annual Report 2023-2024 Introduction The past year has been a transforniative period for our charity- We faced significant challenges, but thanks to our dedicated team of volunteers, staff, and partners. we continued to support individuals and fnilleS across various areas, including food poverty, mental health, domestic abuse. and community engagement. Activilies l. Food Poverty and Community Support Community Pantry We served J80 members and facilitaied around 200 shopping visits per month. This initiative has contributed £1 1,000 to our core funding over the year. We successfully transferred all memberships to an automated till system. Foodbank Our foodbank supported over J,000 individuals. including the homeless: those living in temporary accommodation. and people facing delays in income. We are proud to be the onl}, foodbank in the area that allows self-referral and also works closely with social services and housing providers to assist families in crisis. Local Food Donations We received continuous support from local superniarkets and businesses, with surplus food donated regularly. Schools, churches, local businesse5 and countless individuals also contributed to our food poverty projects, making a significant difference in the community. 2. Domestie Abuse and Emotional Support Services Salcare offered a mix of group and individual support sessions, including art therapy and the Freedom Programrne. A new initiative this year was the increase in group sessions to accommodate more clients, with a special focus on reducing the waiting list. McKenzie Friend Service Our McKenzie Friend teavn 5UPPOrted 124 clievjts throughout the year. providing assistance with court applications and offering emotional and practical SUPFK)rt. This service empowered client5 to Make informed decisions and navigate complex legal Proceeding5, particularly for victivn5 of domestic abuse. Page 4
Salcare Ltd Trustees, Report Independent Domeslic Violence Advocale {IDVA) Services A total of 540 valid refeal$ were received. The service maintained a 670/0 engagement rate across valid referrals. Our IDVA team supported clients. assisting them with safety planning. housing, and emotional suppx)rt. We also helped man) clients secure protective orders, reducing their risk and improving their sense of safety. The majority of clients were women. compristng 9/0 of the total. The largest age group served was between 25-J4, followed by those aged )5-44. The majority of clients (880/0) were white, reflecting the local demographi¢. iOO/o of clients reported having a disability. many related to mental health issues. The key outcomes for the year were.. Better able to cope with everyday life: 272 victims reported an improvement. Feeling safer.. 262 clients improved. with 70 showing no change and 20 deteriorating. Increased confidence and independence= 290 victims felt more confjdent and better able to make decisions. • Improved relationships= 200 clients reported improvements in personal relationships. Feeling happier and more posltive about the future.. 240 individuals felt rnore optimistic about their future. The service had a low intake of male victims and individuals from the LGB TQ- commLmity. Additionally, no clients over the age of 65 accessed the service, indicaling potential gaps in outreach. In response to these gaps the team undertook several key actions.. Increased Promotion - Targeted outreach to men, the elderly, and LGBTQ+ communities through promotional events and networking- Improved Services Expansion of group sessions, particularly in arts and crafts, to provide a safe space for clients and their families- Collaborations Strengthened partnerships with local schools and agencies to offer workshop5 on healthy relationships, especially for young people. Feedback from Service Users Clients have reported significant improvements IT] their mental health, confidence, and relationships following their engaoement IA'ith Salcare. One client highlighted the difference the service made in her life, statin "I noiv h(we a group offriends. and mv relationships have improved significantly" Positive feedback was received from both service users and professionals. Service users gave an average rating of 4.89 out of 5 stars for support received. Case Stlldv I: Family Safeguarding Background.. A mother with mental health issues experienced a breakdo, displaying psvch05is and paranoia. Her children were left hungry and in distress. Staff at Salcare intervened when they noticed something was wrong. Actions Taken: Salcare's staff 5afetsuarded the children, ensured they were fe¢ and managed the mother's mental health crisi5. The children were cared for while professionals, including Social workers, police. and ambulance services, were called in. The mother was eventually taken to the hospital for treatment, with support from Salcare staff. Outcomes: The children were safely removed, and the mother ¢¢ived mental health support. Ongoing support from Salcare, including l-t(Fl sessions, has helped the mother rebuild her confidence and re-engage with her community. She even hosted a community party at Salcare, demonstrnting her improved well-being. Page 5
Salcare Ltd Trustees, Report Case Study 2: Domestic Abuse and Empoivermenl Background: A woman. pregnant aT]d with two young daughters removed from her care, was referred to Salcare. She had been in an abusive relationship w.ith a registered sex offender, who continued to control her even from prison. Actions Taken: Salcare provided education on healthy and unhealthy relationships, which helped the client understand the abuse she was experiencing. A non-molesiation order ,8$ put in place, allowing the client to regain control of her life. sal¢a also worked closely with social workers to support her in reconnecting with her daughters. Outcomes: The client became more empowered. started rebuilding relationships with family and friends, and felt safer. Her ability to make infonned decisions improve(L and her relalionship with professionals, such as social w'orkers. became more positive. Children and Young People's Independent Domestic Violence Advocate (C&YP IDVA) This year. we expanded our C&YP IDVA team to meet increasing demand. The service provided emotional and practical support to 48 children and young people affected by domestic abuse. These clients received tailored support sessions, focusing on topics such as safery planning. self-esteem buildin& and dealing with anxiety. Feedback from Children and their families was overwhelmingly positive. with average rntings of 4.77 out of 5. Clients reported improved emotional regulation. reduced anxiety. and a stronger sense of self-worth following therapy. Challenges and Barriers to Service Increased demand ihis year has resulted in longer waiting lisls. To manage expectations, we have been communicating more frequently with referrers aboul waiting times and capacity. The rise in demand highlights the importance of expanding the servic¢ to accommodai¢ more children and young people, ensuring timely supp)rt. In the coming year, we plan to: .Expand outreaeh efforts to engage more older teenagers and young adults, focusing on raising awareness about domestic abuse in relationships among this demographic. .Inerease capacity within the service to reduce waiting times and provide timely support to more children and young people in need. .Build partnerships with local organisations to reach a more diverse range of clients, including ethnic minorities and those with disabilities. Page 6
Salcare Ltd Trustees, Report Children's Art Therapy Our art therapy team worked with 72 children this year, providing emotional 5UPPOrt throu creative means. The service, funded by BBC Children in Nee(L included both individual therapy and group sessions such as Creative Expressive Therapy. These initiatives helped children process trauma and build resilience. The service also collaborated with schools to provide therapy and trauma-infomied resources. The key mechanisms are: .Crealive Expression: Art therapy allows children to express dIl¢U1t or traumatic emotions through non-verbal means, which is particularly useful for younger clients who may not have the language to express their feelings. .Safe, Supportive Environment: The structured. supportive nature of the therapy provides a space for children to feel heard and understood: which helps them to build confidence and emotional resilience. .Tailored Approaeh: Sessions are highl), individualised: with therapists using a variety of art materials and techniques tailored to each child's unique needs. This client-centred approach allows children to engage with the therapy in a Nvaj. that is meaningful to them. Art Therapy Client Feedback l."l ani calmer and knoTrtr hoTrk' to deal Ifv'ith 5tres5 or ot17er ihiNg5. This client highlighted how art therapy helped them develop better emotional regulation and coping mechanisms, particularly in handling stress. 2."1'm a differenl person," I ..er thoiighi I coiildfeel happp again." o This client expressed a significant transfortnation in their emotional well-being, attributing their newfound happiness and emotional stability to the art therapy sessions. 3."She did a lotfor me and made sure I was safe and happy. She's aH'esome and ihoughiful. she'll never giv'e up on you. o A child described their positive experience with the therapist. eTnphasising the safety and care they felt during sessions. This statement shows the importance of ttvst and consistent support in the therapeutic relationship. 4."You made mefeel calmer aboul my anger." o Another client noted the impact of the therapy on managing their anger, a Common issue for children and young people dealing with trauma. The calming influence of the sessions helped them gain better control over their emotions. Page 7
Salcare Ltd Trustees, Report Parental Feedback l."Her confidep7L"L' has grown." she allends school, her apwiety is loH'er. and she is more confidenl in her decision.g aboilt herfather. o A parent reported substantial improvements in their child's confidence, school attendance, and emotional well-being. particularly in handling complex family relationships. 2.".ghe is so much happier and copes with things so much beller. .Shefeel.F li.Flened to. o This feedback refle¢ls how therapy helped the child develop better coping mechanisms and significantly improved their overall happiness. "Thap7k yoiifor your kind wordy abolit ry children. I m graleful thry have hod the aniazing benefit ofyour professional help andsupporl." o A parent expressed gratitude for the therapist's role in supporting their children through diificult emotional challenges, emphasising the positive impact on their overall development. 3. Community Projects and Workshops o Our creative and educational group sessions, sllch as the cooking skills Course and craft workshops, helped build community bonds and provided essential life skills to panicipants. o No-Faf Cooking Skills Course: We ran a 12-week course that taught participants low-cost cooking skills and provided essential kitchen equipment. The course was well-received and helped participants gain confidence in their ability to prepare healthy low-cost meals. o Craft Workshops.. Weekly craft sessions were introduced this year. providing a creative outlet for community members. These se55ions have been incredibly popular. and we plan to continue them moving forward. 4. Volunteer Engagement Volunteers are the backbone of our operdtions. While volunteer recruitment was challenging this year. we welcomed six new members to our regular team. bringing the total to 17. These volunteers have been essential in delivering services in the pantry, cafe. and warehouse. We celebrated their contribution with a special lunch during National Volunteering ATh'areness Week. Volunteers contributed 8.640 hours. enhancing service delivery and ensuring the sustainability of our programs. Looking Ahead We aim to expand our services in 2024, particularl}. focusing on addressing gaps identified, such as the need for additional legal support for victims of domestic abuse including mediation for family disputes such as child arrangements: and continuing to provide holistic, trauma-infonned care to the survivors and their children. We will continue building partnerships with local authorities and other organisations to improve service delivery and expand our impact. A thank vou We are immensely grateful to our volunteers: staff. funders. and partners who have enabled us to support thousands of individuals and families throutshout this year. Your dedication and generosity ensure that our community continues to thrive despite ongoing challenges. Page 8
Salcare Ltd Trustees, Report Public benefil We help create safer & stronger communities w.here families who are moving away from abuse. feel empowered to build a ne. future. We do this through the provision of practical & emolional support for the whole family including reducing the risk of vulnerable people facing serious hami. rehabilitation of perpetrators. prevention of victims & families becoming homeless, reducing food & fuel poverty. reducing bed {furniture) poverti, and increased access to welfare rights. The trustees confirm that they have cotnplied with the requirements of sectiov] 17 of the Charities Act 201 I to have due regard to the public benefit guidance published by the Charity Comtnission for Ev]gland and Wales. Financial review In this financial year, Salcare made a deficit of £J3,J16. Trustees were aware a deficit would be realised from initial budgeling and confident that the the reserve cover was sufficienl to allow essential services to be provided. The Board is very aware that ongoing deficits will become unsuslainable hence the organisation is working on a number of projecls to increase financial slability and these are consistent with our current charitable activiti¢s. Two priorities that will be developed during 20?4125 are the development of services to our clients in the fomi of a contact centre and io faciliale family mediation. We are satisfied that developing these activities wil make Salcare stronger and more financially secure. Policy on reserve5 Trustees are to develop a written reserve policy that considers the stability of the mission, services employment and on-going operations of the charity. At this time our stated policy is that reserves should be maintained with cover for at least 3 months of core costs not including directly funded projects. Page 9
Salcare Ltd Trnstees, Report Statement of RespoD5ibilitÉes The trustees (who are also the direcioTS of Salcarc Ltd for the purposes of company law) are responsible for preparing the trnstees, report and the financial stalements in accordance with applicable law and Uniied Kingdom Accounting Standard5 (United Kingdom Generally Accepted Accounting Practice), includitjg FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies. Company law requires the trustees to prepare fmallcial statements for each financial year. Under company law the trustees Tnusl not approve the financi315tatements unless they are satisfied that they give a Irue and fair view of the state of affairs of the charitable company and of the incoming resources and applica(ion of resources, including its income and expenditure, of Ihe charitable company for that period. In preparing these financial statements, the trustees are required to: select suithble accounting polici¢s and applv them consTStently- observe the methods and principles in the Charities SORP; make judgements and estimates thal are reasonable and prndent state iyhether applicable accounting sIdard4 comprising FRS 102 have been folloi¥ed. subject to 2ns' material departures disclosed and explained in the fEnancial slatements- and pr¢pare lh¢ financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeptng proper accouniing reLords that can disclose with reasonable accuracy at any tinie the financial position of the charithble cornpany and enable them to enswe that the financial statements comply with thc C.ompanics Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trnstees are responsible for the maintenance and integrity, of the corporaie and rtnancial inforniation included on the charitable company's webslle. Legislation governing the preparation and dissemination of financial staiements maj difftt froEn Icgislation Èn oth¢r jurisdictions. Sman companies provision statement This report has been prepared in accordance with the small COTnpanies regirne under the Companies ,4ct 2006. The annual Teport was approved by the IStee5 of the chartty on ...... .... Ilt and signed on its behalf by: Simon Reed Trustee Page 10
Salcare Ltd Independent Examiner's Report to the trustees of Saleare Ltd ('the Company,) Independent examiner's report lo the trustees of Saleare Ltd ('the Company,) L report to the charity trustees on my examination olthe accounts of the company for the year ended 31 March 2024. Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satlsfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examinatioT] of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out iny examination I have follom'ed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examiner's statement Since the Company's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145 of the 201 l Act. I confinn that l am qualified to undertake the examination because l am a rnember and Fellow of the Association of Charitv Independent Exatniner5. which is one of the listed bodies. I have completed my examination. I confirni that no matters have come to my attention in connection with the examination giving me cause to believe that in any vnaterial respect- accounting records were not kept in respect of the Company as required by section )86 of the 2006 Act- or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section i96 of the 2006 Act other than any requirement that the accounts give a 'true and faiP view which is not a matter considered as part of an independent examination- or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in conneclion with the examination to which attention should be dra in this report in order to enable a proper understanding of the accounts to be reached. John O'Brien Msc, FAIA, FCCA, FCIE. employee of Community Accounting Plus Fellow of the Association of Charity Independent Examiners Units l & 2 North West 41 Talbot Street Nottingham NGI 5GL 2311212024 Pagell
Salcare Ltd Statement of Financial Activities for the Year Ended 11 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Restricted runds Total 2024 Total 2023 Note Income and Endowments from: Donations and legacies Charitable activities Investment income 61.692 80.656 61,692 i60,534 320 105,707 314,205 151 279,878 Total income 279,878 4?2,546 420,063 Expenditure on: Charitable activities (272.89J) (182.969) (455,862) (433,868) Total expenditure (272.89J) (18?.969) (455,862) (433,868) Net (expenditure)/income Transfers between funds (130,225) 1?,448 96,909 (12,448) (J3,316) {13,805) Net movement in funds (117,777) 84,461 (33,316) (13,805) Reconciliation of funds Total funds brought fonvard 211,876 48,178 260,054 27J,859 Total funds carried fonvard 14 94,099 l J? 6J9 226,738 260,054 All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 14. The notes on pages 15 to 24 form an integral part of these financial statements. Page 12
Salcare Ltd Statement of Financial Activities for the Year Ended 11 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) These are the figures for the previous accounting period and are included for eomparative purposes Unrestricted Restricted Total funds funds 2023 Note Income and Endowmenls from: Donations and legacies Charitable activities Investment income 105,707 51,057 151 105,707 J14,205 151 263,148 Total income 156,915 263,148 420,063 Expenditure on: Charitable activities (179.056) (254.812) (433.868) Total expenditure (179,056) (254,812) (433.868) Net (expenditure)lin¢ome (22.141) {13,805) Net movement in funds (22.141) 8,336 {13,805) Reconciliation of funds Total funds brought forward 234,017 39,842 273,859 Total funds carried fonvard 14 211,876 48,178 260,054 The notes on pages 15 to 24 form an integral part of these financial statements. Page IJ
Salcare Ltd (Registration number: 3414027) Balance Sheet as at 31 March 2024 2024 2023 ote Flxed ets Tangible assets 99.616 90,592 Current assets tkbtors C&8h at bank and in Iklld io 19,402 Il4,158 3.698 178,937 133,560 182,635 cretors. AmouDts fallillg due wlthln ODe year 12 6,438) 13,173 Net eurrent assets 127.122 169,462 Net assets 226,738 26A),054 Funds of the eharity: RRstrirted ijjcome funds Restricted fimds 14 132,639 48,178 Unrestrlrt¢d iDcom¢ funds 94,099 211,876 Total hnds 14 226.738 260,054 For the fll)ancial year ending 31 March 2024 thc charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to snmil eompanies. Directors, responsibijities: The members bave not required the clwity to obtain an audit of its accounts for the year in question in a¢¢ordance with section 476: and The directors aclcnowledge thetr responsil)ilities for complying with the requirements of the Act with respect to accountin8 records and the preparation of accounts. These financial statemeots bave been prepared in a¢cordan¢e with the special provisions relating to companies subject to the small ¢ompani¢s regirne within Part 15 of the Companies Aet 2(M)6. The financial statements on pages 12 to 24 were approved by the trustees. and authorised for issue on 2o/lL2J2tyand si ed on their behalf by. Y&ssine iamkne Abd0urabn Molmmed Trustee The notes on pages 15 to 24 forni an intrgral part of th¢5¢ finan¢ial ststanents. Page 14
Salcare Ltd Iyotes to the Financial Statements for the Year Ended 31 March 2024 l Accounting policie5 Sumtnary of significant accounting policies and key accounting estimates The principal accounting policies applied in the preparaiion of these financial statements are set out below. These policies have been con51Stently applied to all the years presente(L unless otherwise stated. Staten]ent of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Siandard applicable in the UK and Republic of Ireland {FRS 102)) (issued in October 2019) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Basis of preparation Salcare Ltd meets the definition of a public benefil entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaciion value unless otherwise stated in the relevant accounting policy notes. Going concern The financial statements have been prepared on a going concern basis. The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this asse55ment in respect of a period of one year from the date of approval of the financial statements. Exemption from preparing a cash flow slatement Under the exemption available to smaller charities the Board of Trustees ha5 chosen not to include a Statement of Cash Flows w ithin the financial statements. Income and endowments Voluntary income including donations. gifts. legacies and grants that provide core fuvjding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with suificient reliability. Donations and legocies Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of perfomance by the charity before the charity is entiiled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fiilfilment of those conditions is wholly within the control of the charity and it is probable that these conditions .111 be fulfilled in the reporting period. Grants receivable Grants are recognised when the charity has an entitlemeni to the funds and any Conditions linked to the grants have been met. Where performance condiiions are atLqched 10 the grant and are yet to be n)et, the income is recognised as a liability and included on the balance sheet as deferred income to be released. Page 15
Salcare Ltd Iyotes to the Financial Statements for the Year Ended 31 March 2024 Inveslment income Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to ihal category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistenl w'ith the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Charitable aclivilies Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes boih costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Government grants Government grants are recognised based on the accrual tnodel and are measured at the fair value of the a55et received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in M.-hich the related costs are recognised. Grants relating to assets are recogni5ed over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income. Taxation The charity 15 considered to pass the tests set out in Paragraph I Schedule 6 of the Finav]ce Act 2010 and therefore it meet5 the definition of a rharitable company for UK corporation tax purposes. Accordingly, the charity is poteniially exempi from taxation in respect of income or capital gains received within categories covered by Chapter i Part I l of the Corporation Tax Act 201 O or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Tangible fixed assets Individual fixed assels costing £500.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and siibsequent accumulaied impainnent losses. Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: Asset class Land and buildings Furniture and equipment Computer equipment Fixtures & fittings Deprecialion method and rate 20/0 Straight line 250/0 reducing balance 250/0 reducing balance 25 /0 reducing balance Page 16
Salcare Ltd Iyotes to the Financial Statements for the Year Ended 31 March 2024 Trade debtors Trade debtors are amounts due from customers for merchandise sold or services perfonned in the ordinary course of business. Trade debtors are recognised initially at the transaclion price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairnient. A provision for the impainnent of trade debtors is established iyhen there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other 5hort-tern] highly liquid investment5 that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Trade creditors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from supplier5. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period. to defer 5ettleTnent of the creditor for at least twelve monihs after the reporting date. If there is an uncondilional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised inilially at the transaction price and subsequently measured at amortised cost using the effective inlerest methlxl. Fund structure Unrestricted income funds are general funds that are available for use at the trustees, discretion in furtherance of the objectives of the charity. Restricted income funds are those grants for use in a particular area or for specific purposes. the use of which is restricted to that area or purpose. 2 Ineome from donations and legaeies Unrestricted funds General Tot21 2024 Total 2023 Donation5 and legacies- Donations from companies, trusts and similar proceeds Donations from individuals Grants, including capital grants; Govemment grants Grants from other charities 10,428 11,800 10,428 11,800 54,515 23,862 15,602 23,862 15,602 51,192 61,692 61.692 105,707 Page 17
Salcare Ltd Iyotes to the Financial Statements for the Year Ended 31 March 2024 3 Income from charitable activities Unrestrieted funds General Restrieted funds Total 2024 Total 2023 Sales & fees Grants and donations Sundry income 79,383 279,878 1,273 51,057 263,148 279,878 80,656 279,878 J60,5J4 J14,205 4 Grants & donations Unrestricted funds Restricted funds Total The Police and Crime Commissioner for Derbyshire BBC Children In Need Derbyshire Environmental Trust UKSPF Community Fund Charles Hayward Foundation The Coalfields Regeneration Trust Nottingham Trent University Asda Foundation Rural Action Derbyshire Tesco Foundation Derbyshire County Council Community Ownership Fund DLUCH National Grid Souter Charitable Trust Arnold Clark Automobiles Lid Lidl Cvreat Britain Sundry grants & donations 209,800 20.929 18.174 209,800 20,929 18,174 14,970 10,000 4,987 1,440 1,000 500 375 23,862 10,000 9,073 2,577 i 0.000 4.987 1,440 1,000 500 i 0,000 800 800 555 11,800 555 12,080 280 61,692 279,878 341,570 5 Investment income Unrestricted funds General Total 2024 Total 2023 Interest receivable and similar income- Interest receivable on bank deposits i20 320 151 Page 18
Salcare Ltd Iyotes to the Financial Statements for the Year Ended 31 March 2024 6 Expenditure on charitable activitie5 Unrestrieted funds General Restrieted funds Total 2024 Total 2023 Advertising & promotion Bank charges Cafe stock Card fees Dues & subscriptions Employee expenses Equipment Food bank expenses Insurance Telephone & internet Legal & professional Mileage Wages, Nl & Pension olCe & general administrdtlve expenses Pantry inventory Pest control Printing & stationery Purchases Rent & rates Repairs & maintenance Security Sundry expenses Supervision Training Utilities Vehicle costs Volunteer expense5 Depreciation 275 248 2,046 444 177 452 248 2,539 444 4,460 480 1,077 251 412 225 13,066 ,281 568 16.681 1.962 4,691 8.254 5,803 2,073 3,983 6,978 2,759 23,521 681 1,044 8254 2,857 19.152 195,275 132,061 J27,3J6 J34,784 4,597 6225 185 4.782 18.425 2,445 2,823 704 1,765 12.200 698 998 908 4.638 282 168 4,806 282 5,177 1,689 193 780 780 2,555 5.974 84 2,555 6,458 6,48) 5,037 10,305 9,459 1,860 4,885 5,677 5,451 570 5,463 6,401 5,037 6.527 9.459 3,778 272,89J 182,969 455,862 433,868 Page 19
Salcare Ltd Iyotes to the Financial Statements for the Year Ended 31 March 2024 7 Net incomingloutgoing resourees Net outgoing resources for the year include: 2024 2023 Depreciation of fixed assets 9,459 5,463 8 Staff costs The aggregate payroll costs were as folloivs= 2024 2023 Staff costs during the year were: Wages and salaries Social security costs Pension costs 291,066 21,126 15,144 JOO,982 15,969 )27,3J6 334,784 The monthly average number of persons (including senior management team) employed by the charity during th¢ year was as follows: 2024 2023 Average number of employees 17 17 10 (202J 12) of the above employees participated in the Defjned Contribution Pension Schemes. Contributions to the employee pension 5cheme5 for the year totalled £15,144 (2023 - £15,969). No employee received emoluments of tnore than £60,000 during the year. The total employee benefits of the key management personnel olthe charity were £146,247 (2023 - £148,843). Page 20
Salcare Ltd Iyotes to the Financial Statements for the Year Ended 31 March 2024 9 Tangible fixed a55ets Land and buildings Furniture and equipmenl Computer equipment Fixtures & rittings Total Cost At l April 2023 Additions 148,41J 28,368 541 9,590 960 17,942 187,331 At il March 2024 148,41J 9,)90 18,902 20i.814 Depreciation At l April 202J Charge for the year 65,301 2,968 240 4,666 96,739 9,459 1.561 264 At 31 March 2024 68,269 24,?26 8.797 4.906 106,198 Net book value At 31 March 2024 80,144 4.68) 79i 13,996 99,616 At JI March 202J 83,112 .057 720 90,592 10 Debtors 2024 2023 Trade debtors Prepayments ,063 305 i,393 19,402 11 Cash and cash equivalents 2024 2023 Cash on hand Cash at bank 271 13,887 77 178,860 14,158 178,9J7 12 Credilors: amounls falling due within one year 2024 2023 Trade creditors Other taxation and social Security Other creditors 130 11,634 1,409 4,353 2,085 6.438 Page21
Salcare Ltd Iyotes to the Financial Statements for the Year Ended 31 March 2024 13 Charity status The charity is a company limited by guardntee and consequentl}' does not have share capital. Each of the trustees is liable to contribute an atnount not exceeding £1 to..ardS the assets of the charity in the event of liquidation. 14 Funds Balance at 31 March 2024 Balance at I April 2023 Incoming resource5 Resources expended Transfers Unrestrieled funds General General 211,876 142,668 (272,893) 12,448 94,099 Restricted funds Food Bank & Pantry Art Therapy Capital Project Salcare Escape Hub Cafe Warehouse Equipment 5,176 10,136 9.042 20,929 18,174 221,240 9.993 {20.212) (17,756) 5,994 13,309 232 108,974 7,244 2,880 (17,942) 26,844 1,989 (139.110) (4.738) (1.15)) 500 (500) Total restricted funds 48,178 279,878 (182.969) (12,448) 132,6J9 Total funds 260,054 422,546 (455.862) 226,738 The specific purposes for which the funds are to be applied are as follows: Food Bank & Pantry - contributes towards the costs associated with providing our food bank and pantry service. Art Therapy - contributes towards the costs associated H"ith providing our art therapy service. Capital Project - contributes toward the purchase and installation of solar energy fixtures. Salcare Escape - contributes towards the costs associated with providing our family support service. Hub - project led, w'ann hub activities include provision for community including refreshments. support and a warni space. Cafe - project led, often a specific project a5 part of warm hub, community cafe activitie5 include provision low cost food & volunteer expenses. Warehouse Equipment - contribute5 toward the purchase of a pallet truck. The transfer from the Capital Project and Warehouse Equipment funds to the General fund represents the net book value of fixed assets, the use of which 15 not subject to any restriction. The transfer from the General fund to the Food Bavjk & Pantry fund is to cover the deficit on this activity. Page 22
Salcare Ltd Iyotes to the Financial Statements for the Year Ended 31 March 2024 Balance at I April 2022 Incoming resources Resources expended Balance at 31 March 2023 Unreslrieled funds General General 2J4,017 156,915 (179,056) 211,876 Restricted Food Bank & Pantry Art Therapy Salcare Escape Hub Cafe Tampon Tax 624 8.037 26,895 201 ?74 21,832 5,110 (3,485) (20,000) (209,607) (19,843) (1,077) (800) 5,176 10,136 26,844 1,989 4,033 35,177 800 Total restricted funds 26J,148 (254.812) 48,178 Total funds 273,859 4?0.063 {433,868) 260,054 15 Analysi5 of net a55ets between fund5 Unrestricted 2024 Total funds General Restricted Tanoible fixed assets Current assets Current liabilities 99.616 921 (6.4J8) 99,616 133,560 (6.438) 132,639 Total net assets 94,099 lJ2,6)9 226,7J8 Unrestricted 2023 Total funds General Restricted Tangible fixed assets Current assets 90.592 134,457 (13.17)) 90,592 182,635 (13,173) 48,178 Current liabilities Total net assets 211,876 48,178 260,054 Page 2J
Salcare Ltd Iyotes to the Financial Statements for the Year Ended 31 March 2024 16 Fees payable to independent examiner During the period, the fees payable (excluding VAT) to the charity's independent exarniner Community Accounting Plus are analysed as folloii's= 2024 2023 Independent examination Other financial services 1.700 1.404 975 1,333 2,308 17 Taxation The charity is a registered charity and is therefore exempt from Lqxation. 18 Trustees remuneration and expenses No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year. 19 Related party transactions There were no related party transactions in the year. Page 24